Not Reporting a Profit: Constructing a Non-Profit Organisation

Cordery, Carolyn J.; Baskerville, Rachel F.; Porter, Brenda

doi:10.1111/j.1468-0408.2011.00529.x

Cited by 14 publications

(14 citation statements)

References 21 publications

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“…Resource dependency and CSOs’ need for financial sustainability drive an upwards stakeholder bias. Therefore, despite possessing legitimacy, downwards stakeholders without power or urgency may be ignored by CSOs’ accountability processes (Connolly et al., ; Cordery & Baskerville, ; Cordery et al., ; Dixon et al., ; Mitchell et al., ; Mourey, Eynaud, & Cordery, ; Najam, ).…”

Section: Cso Accountabilitymentioning

confidence: 99%

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Dominant stakeholders, activity and accountability discharge in the CSO sector

Cordery

Sim

2017

Financ Acc Manag

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Civil society organisations (CSOs) comprise a diverse range of associations, including non-governmental organisations (NGOs), community groups, political parties and social networks. Nevertheless, despite heterogeneity, regulators, funders and donors often treat CSOs as homogeneous when demanding accountability. This paper highlights differences in to whom CSOs across different categories (or types) perceive themselves to be accountable, what for and the different practices they undertake to discharge accountability.It calls for stakeholders to acknowledge diversity in accountability across different CSO types. This survey-based research finds CSOs weight upwards and downwards stakeholders equally, and undertake voluminous reporting. They would benefit from negotiating multiple-use mechanisms, especially with dominant stakeholders. In combining stakeholder and accountability theory, the research highlights specific CSO types needing further study.

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Section: Cso Accountabilitymentioning

confidence: 99%

“…Individual case studies of accountability are increasingly common and evidence diversity (e.g. Awio, Northcott, & Lawrence, 2011;Brown & Moore, 2001;Cordery, Baskerville, & Porter, 2011;O'Dwyer & Unerman, 2008). Nevertheless, theoretical and pan-sector research (e.g.…”

mentioning

confidence: 99%

Dominant stakeholders, activity and accountability discharge in the CSO sector

Cordery

Sim

2017

Financ Acc Manag

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“…The discharge of accountability also enables SEOs to achieve legitimacy from their downward stakeholders (i.e. beneficiary groups and service users), who may lack sufficient power or urgency to accrue accountability (Mitchell et al, 1997;Cordery and Porter, 2011;. However, while there is a disparity in the power between SEOs and their downward stakeholders (compared to the situation with upward stakeholders), this should not be exercised to avoid accounting to these stakeholders (O'Dwyer and Boomsma, 2015).…”

Section: To Whom Is the Organization Accountable?mentioning

confidence: 99%

Annual reporting by social enterprise organizations: “legitimacy surplus” or reporting deficit?

Connolly

Kelly

2020

AAAJ

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PurposeDrawing on an accountability framework developed for social enterprise organizations (SEOs), this paper examines the annual report disclosure practices of SEOs in the United Kingdom in order to investigate the types of accountability disclosed by SEOs.Design/methodology/approachAfter developing a SEO database, and utilizing a bespoke document coding checklist, the annual reports of 129 SEOs were examined.FindingsThe results indicate that while SEOs would be expected to account in line with normative stakeholder theory, many do not provide constructive and voluntary accountability information to their stakeholders, at least through the annual report, and that their focus is on satisfying legal obligations.Originality/valueIn response to calls for research to better understand accountability in new organizational contexts, this paper makes two contributions: firstly, by extending prior accountability research in the NFP sector to consider organizational hybrids, it raises questions about organizational accountability and how it is discharged in situations where an organization operates as a business and yet is accountable for its social mission; secondly, assuming these organizations are driven by their business and social logics, the findings suggest that SEO accountability disclosure practices are inconsistent with the social objectives on which they are based.

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“…Extant literature on endowments, non-profits, charities and religious organizations (e.g. church and mosque) noticeably covers aspects on administration, management, accounting, financial management and reporting and especially accountability of the managers (Cordery, Baskerville and Porter, 2011;Dhanani, 2009;Hooper et al, 2008;Hyndman, 1990;Hyndman and McDonnell, 2009;Jacobs, 2005;Jacobs and Walker, 2004;Laughlin, 1988;Lightbody, 1999;Yasmin et al, 2014). These studies are however concentrated on samples drawn from advanced economies where the entities operate, systematically contributing to the lack of understanding and analytical avenue which could improve these important institutions in the emerging economies, particularly in Muslim dominated countries.…”

Section: Introductionmentioning

confidence: 99%

Investigating Awqaf Management, Accounting and Investment Practices in Malaysia: The Case of a State Religious Institution

Yaacob

Suhaimi²

2017

GJAT

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Social economy is gaining interest as an alternative to capitalist economy. As compared to its capitalist counterpart, social based economy is ethically and morally guided. This arguably possesses close alignment to the religious based economy among Muslims-The Islamic Economics. Waqf, which is equivalent to endowment in the non-Islamic context, is an important institution in the Islamic socioeconomic system. Widely practiced among Muslims since the Prophet Muhammad's era, waqf has enhanced Muslims' socioeconomic strength particularly during the Ottoman era. This research revisits such religiously founded practice by examining the contemporary waqf accounting, reporting and investment practices of a selected waqf manager in Malaysia-The State Religious Institution (SRI). Adopting a qualitative approach to research inquiry using a single case study method, data were collected through interviews and documents' review. The research finds observable weaknesses in the accounting, reporting and investment for waqf activities particularly on waqf assets. The available records suggest large improvement void in the focused areas, albeit it does not tantamount to detrimental effects on SIRC's efforts in adequately safeguarding the waqf assets. The research provides fresh evidence of the contemporary accounting, reporting and investment practices of a religious institution entrusted to manage waqf funds operating in an emerging market.

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Not Reporting a Profit: Constructing a Non-Profit Organisation

Cited by 14 publications

References 21 publications

Dominant stakeholders, activity and accountability discharge in the CSO sector

Dominant stakeholders, activity and accountability discharge in the CSO sector

Annual reporting by social enterprise organizations: “legitimacy surplus” or reporting deficit?

Investigating Awqaf Management, Accounting and Investment Practices in Malaysia: The Case of a State Religious Institution

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